企業(yè)會計(jì)準(zhǔn)則第11號-股份支付

1、AccountingStandardforBusinessEnterprisesNo.11-Share-basedPayments企業(yè)會計(jì)準(zhǔn)則第11號股份支付ChapterIGeneralProvisions第一章總則Article1TheseStandardsareformulatedinaccordancewiththeAccountingStandardsforEnterprises-BasicStandardsforthepurposeofregulatingtherecognition,andmeasurementofshare-basedpayments,andthedisclos

2、ureofrelevantinformation.第一條為了規(guī)范股份支付的確認(rèn)、計(jì)量和相關(guān)信息的披露，根據(jù)企業(yè)會計(jì)準(zhǔn)則基本準(zhǔn)則，制定本準(zhǔn)則。Article2Thetermshare-basedpaymentreferstoatransactioninwhichanenterprisegrantsequityinstrumentsorundertakesequity-instrument-basedliabilitiesinreturnforservicesfromemployeeorotherparties.Theshare-basedpaymentsshallconsistofequity-

3、settledshare-basedpaymentsandcash-settledshare-basedpayments.Thetermequity-settledshare-basedpaymentreferstoatransactioninwhichanenterprisegrantssharesorotherequityinstrumentsasaconsiderationinreturnforservices.Thetermcash-settledshare-basedpaymentreferstoatransactionofpaymentofcashoranyotherassetob

4、ligationcalculatedanddeterminedonthebasisofsharesorotherequityinstrumentsundertakenbytheenterpriseinreturnforservices.ThetermequityinstrumentasmentionedintheseStandards?referstotheequityinstrumentsoftheenterprisesown.第二條股份支付，是指企業(yè)為獲取職工和其他方提供服務(wù)而授予權(quán)益工具或者承擔(dān)以權(quán)益工具為基礎(chǔ)確定的負(fù)債的交易。股份支付分為以權(quán)益結(jié)算的股份支付和以現(xiàn)金結(jié)算的股份支付。以權(quán)

5、益結(jié)算的股份支付，是指企業(yè)為獲取服務(wù)以股份或其他權(quán)益工具作為對價(jià)進(jìn)行結(jié)算的交易。以現(xiàn)金結(jié)算的股份支付，是指企業(yè)為獲取服務(wù)承擔(dān)以股份或其他權(quán)益工具為基礎(chǔ)計(jì)算確定的交付現(xiàn)金或其他資產(chǎn)義務(wù)的交易。本準(zhǔn)則所指的權(quán)益工具是企業(yè)自身權(quán)益工具。Article3Thefollowingitemsshallbegovernedbyotheraccountingstandards:TheAccountingStandardsforEnterprisesNo.20-BusinessCombinationshallapplytoatransactioninwhichanenterpriseissuetheequity

6、instrumentandobtainsthenetassetsofanotherenterpriseinabusinesscombination.TheAccountingStandardsforEnterprisesNo.22-RecognitionandMeasurementofFinancialInstruments,shallapplytoatransactioninwhichequityinstrumentsaregrantedasaconsiderationforotherfinancialinstruments.第三條下列各項(xiàng)適用其他相關(guān)會計(jì)準(zhǔn)則：企業(yè)合并中發(fā)行權(quán)益工具取得其他

7、企業(yè)凈資產(chǎn)的交易，適用企業(yè)會計(jì)準(zhǔn)則第20號企業(yè)合并。以權(quán)益工具作為對價(jià)取得其他金融工具等交易，適用企業(yè)會計(jì)準(zhǔn)則第22號金融工具確認(rèn)和計(jì)量。ChapterIITheEquity-settledShare-basedPayments第二章以權(quán)益結(jié)算的股份支付Article4Theequity-settledshare-basedpaymentinreturnforemployeeservicesshallbemeasuredatthefairvalueoftheequityinstrumentsgrantedtotheemployees.Thefairvalueoftheequityinstrum

8、entsshallbeconfirmedinaccordancewithAccountingStandardsforEnterprisesNo.22-RecognitionandMeasurementofFinancialInstruments.第四條以權(quán)益結(jié)算的股份支付換取職工提供服務(wù)的，應(yīng)當(dāng)以授予職工權(quán)益工具的公允價(jià)值計(jì)量。權(quán)益工具的公允價(jià)值，應(yīng)當(dāng)按照企業(yè)會計(jì)準(zhǔn)則第22號金融工具確認(rèn)和計(jì)量確定。Article5Astoanequity-settledshare-basedpaymentinreturnforservicesofemployees,iftherightmaybeexercis

9、edimmediatelyafterthegrant,thefairvalueoftheequityinstrumentsshall,onthedateofthegrant,beincludedintherelevantcostorexpenseandthecapitalreservesshallbeincreasedaccordingly.Thegrantdatereferstothedateonwhichtheshare-basedpaymentagreementisapproved.第五條授予后立即可行權(quán)的換取職工服務(wù)的以權(quán)益結(jié)算的股份支付，應(yīng)當(dāng)在授予日按照權(quán)益工具的公允價(jià)值計(jì)入相關(guān)成本

10、或費(fèi)用，相應(yīng)增加資本公積。授予日，是指股份支付協(xié)議獲得批準(zhǔn)的日期。Article6Astoaequity-settledshare-basedpaymentinreturnforemployeeservices,iftherightcannotbeexerciseduntilthevestingperiodcomestoanendoruntiltheprescribedperformanceconditionsaremet,thenoneachbalancesheetdatewithinthevestingperiod,theservicesobtainedinthecurrentperiod

11、shall,basedonthebestestimateofthenumberofvestedequityinstruments,beincludedintherelevantcostsorexpensesandthecapitalreservesatthefairvalueoftheequitiesinstrumentsonthedateofthegrant.If,onthebalancesheetdate,thesubsequentinformationindicatesthatthenumberofvestedequityinstrumentsisdifferentfromtheprev

12、iousestimate,anadjustmentshallbemadeandonthevestingdate,theestimateshallbeadjustedtoequalthenumberoftheactuallyvestedequityinstruments.Thevestingperiodreferstotheperiodduringwhichthespecifiedvestingconditionsaretobesatisfied.Astoashare-basedpaymentwithaspecifiedserviceperiodasthevestingcondition,the

13、vestingperiodshallbefromthegrantdatetothevestingdate.Astoashare-basedpaymentwithspecifiedperformancesasthevestingcondition,thelengthofthevestingperiodshallbeestimatedinaccordancewiththemostlikelyperformanceoutcome.Thevestingdatereferstothedateonwhichthevestingconditionsaremetandtheemployeesandotherp

14、artieshavetherighttoobtaintheequityinstrumentsorcashfromanenterprise.第六條完成等待期內(nèi)的服務(wù)或達(dá)到規(guī)定業(yè)績條件才可行權(quán)的換取職工服務(wù)的以權(quán)益結(jié)算的股份支付，在等待期內(nèi)的每個(gè)資產(chǎn)負(fù)債表日，應(yīng)當(dāng)以對可行權(quán)權(quán)益工具數(shù)量的最佳估計(jì)為基礎(chǔ)，按照權(quán)益工具授予日的公允價(jià)值，將當(dāng)期取得的服務(wù)計(jì)入相關(guān)成本或費(fèi)用和資本公積。在資產(chǎn)負(fù)債表日，后續(xù)信息表明可行權(quán)權(quán)益工具的數(shù)量與以前估計(jì)不同的，應(yīng)當(dāng)進(jìn)行調(diào)整，并在可行權(quán)日調(diào)整至實(shí)際可行權(quán)的權(quán)益工具數(shù)量。等待期，是指可行權(quán)條件得到滿足的期間。對于可行權(quán)條件為規(guī)定服務(wù)期間的股份支付，等待期為授予日至可行權(quán)

15、日的期間；對于可行權(quán)條件為規(guī)定業(yè)績的股份支付，應(yīng)當(dāng)在授予日根據(jù)最可能的業(yè)績結(jié)果預(yù)計(jì)等待期的長度?？尚袡?quán)日，是指可行權(quán)條件得到滿足、職工和其他方具有從企業(yè)取得權(quán)益工具或現(xiàn)金的權(quán)利的日期。Article7Anenterpriseshall,afterthevestingdate,makenoadjustmenttotherelevantcostsorexpensesaswellasthetotalamountoftheownersequitieswhichhavebeenconfirmed.第七條企業(yè)在可行權(quán)日之后不再對已確認(rèn)的相關(guān)成本或費(fèi)用和所有者權(quán)益總額進(jìn)行調(diào)整。Article8Anequit

16、y-settledshare-basedpaymentinreturnfortheserviceofanyotherpartyshallbeconductedinaccordancewiththefollowingcircumstances,respectively:Ifthefairvalueoftheserviceofanyotherpartycanbemeasuredinareliableway,thefairvalueoftheserviceontheacquisitiondatebyanyotherservicepartyshallbeincludedintherelevantcos

17、tsorexpenses,andtheownersequitiesshallbeincreasedaccordingly.Ifthefairvalueoftheserviceofanyotherpartycannotbemeasuredinareliableway,butthefairvalueoftheequityinstrumentscanbemeasuredinareliableway,thefairvalueoftheequityinstrumentsondateoftheserviceacquisitionshallbeincludedintherelevantcostsorexpe

18、nses,andtheownersequitiesshallbeincreasedaccordingly.第八條以權(quán)益結(jié)算的股份支付換取其他方服務(wù)的，應(yīng)當(dāng)分別下列情況處理：(一)其他方服務(wù)的公允價(jià)值能夠可靠計(jì)量的，應(yīng)當(dāng)按照其他方服務(wù)在取得日的公允價(jià)值，計(jì)入相關(guān)成本或費(fèi)用，相應(yīng)增加所有者權(quán)益。(二)其他方服務(wù)的公允價(jià)值不能可靠計(jì)量但權(quán)益工具公允價(jià)值能夠可靠計(jì)量的，應(yīng)當(dāng)按照權(quán)益工具在服務(wù)取得日的公允價(jià)值，計(jì)入相關(guān)成本或費(fèi)用，相應(yīng)增加所有者權(quán)益。Article9Onthevestingdate,anenterpriseshall,basedonthenumberoftheequityinstrume

19、ntsofwhichtherightisactuallyexercised,calculateandconfirmtheamountofthepaid-incapitalorcapitalstocktobetransferredin,andtransferitinthepaid-incapitalorstockcapital.Thevestingdatereferstothedateonwhichtheemployeesandotherpartiesexercisetheright,acquirecashorequityinstruments.第九條在行權(quán)日，企業(yè)根據(jù)實(shí)際行權(quán)的權(quán)益工具數(shù)量，計(jì)

20、算確定應(yīng)轉(zhuǎn)入實(shí)收資本或股本的金額，將其轉(zhuǎn)入實(shí)收資本或股本。行權(quán)日，是指職工和其他方行使權(quán)利、獲取現(xiàn)金或權(quán)益工具的日期。ChapterIIITheCash-settledShare-basedPayments第三章以現(xiàn)金結(jié)算的股份支付Article10Acash-settledshare-basedpaymentshallbemeasuredinaccordancewiththefairvalueofliabilitycalculatedandconfirmedbasedonthesharesorotherequityinstrumentsundertakenbyanenterprise.第十條

21、以現(xiàn)金結(jié)算的股份支付，應(yīng)當(dāng)按照企業(yè)承擔(dān)的以股份或其他權(quán)益工具為基礎(chǔ)計(jì)算確定的負(fù)債的公允價(jià)值計(jì)量。Article11Astoacash-settledshare-basedpaymentinstruments,iftherightmaybeexercisedimmediatelyafterthegrant,thefairvalueoftheliabilityundertakenbytheenterpriseshall,onthedateofthegrant,beincludedintherelevantcostsorexpenses,andtheliabilitiesshallbeincreas

22、edaccordingly.第十一條授予后立即可行權(quán)的以現(xiàn)金結(jié)算的股份支付，應(yīng)當(dāng)在授予日以企業(yè)承擔(dān)負(fù)債的公允價(jià)值計(jì)入相關(guān)成本或費(fèi)用，相應(yīng)增加負(fù)債。Article12Astoacash-settledshare-basedpayment,iftherightmaynotbeexerciseduntilthevestingperiodcomestoanendoruntilthespecifiedperformanceconditionsaremet,oneachbalancesheetdatewithinthevestingperiod,theservicesobtainedinthecurren

23、tperiodshall,basedonthebestestimateoftheinformationabouttheexercisableright,beincludedintherelevantcostsorexpensesandthecorrespondingliabilitiesatthefairvalueoftheliabilityundertakenbytheenterprise.If,onthebalancesheetdate,thesubsequentinformationindicatesthatfairvalueofthecurrentliabilityundertaken

24、bytheenterprisearedifferentfromthepreviousestimates,anadjustmentshallbemadeandonthevestingdatetheestimateshallbeadjustedtoequaltheactuallyexercisableright.第十二條完成等待期內(nèi)的服務(wù)或達(dá)到規(guī)定業(yè)績條件以后才可行權(quán)的以現(xiàn)金結(jié)算的股份支付，在等待期內(nèi)的每個(gè)資產(chǎn)負(fù)債表日，應(yīng)當(dāng)以對可行權(quán)情況的最佳估計(jì)為基礎(chǔ)，按照企業(yè)承擔(dān)負(fù)債的公允價(jià)值金額，將當(dāng)期取得的服務(wù)計(jì)入成本或費(fèi)用和相應(yīng)的負(fù)債。在資產(chǎn)負(fù)債表日，后續(xù)信息表明企業(yè)當(dāng)期承擔(dān)債務(wù)的公允價(jià)值與以前估計(jì)不同

25、的，應(yīng)當(dāng)進(jìn)行調(diào)整，并在可行權(quán)日調(diào)整至實(shí)際可行權(quán)水平。Article13Anenterpriseshall,oneachbalancesheetdateandoneachaccountdatepriortothesettlementoftherelevantliabilities,re-measurethefairvaluesoftheliabilitiesandincludethechangesinthecurrentprofitsandlosses.第十三條企業(yè)應(yīng)當(dāng)在相關(guān)負(fù)債結(jié)算前的每個(gè)資產(chǎn)負(fù)債表日以及結(jié)算日，對負(fù)債的公允價(jià)值重新計(jì)量，其變動計(jì)入當(dāng)期損益。ChapterIVDisclosur

26、e第四章披露Article14Anenterpriseshall,inthenotes,disclosetheinformationrelatedtothecash-settledshare-basedpaymentsasfollows:(1)Thetotalamountsoftheequityinstrumentsthataregranted,exercisedandinvalidatedinthecurrentperiod;(2)Therangeofthevestingpricesfortheshareoptionsorotherequityinstrumentsissuedoutwardattheendofperiod,andtheremainderofthecontractualperiod;Theweightedaveragepricesoftheshareoptionsorotherequityinstrumentsexercisedinthecurrentperiodwhicharecalculatedbasedonthevestingdateprices;and（4）Themeasuresfortheconfirmationofthefairvalueoftheequityinstrument